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Condensed Financial Information Of Parent Company | 12 Months Ended
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Dec. 31, 2019
Condensed Financial Information Of Parent Company Only Disclosure [Abstract] |
Condensed Financial Information of Parent Company | ADDITIONAL INFORMATION—FINANCIAL STATEMENT SCHEDULE I CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY BALANCE SHEETS (Amounts in thousands, except for share and per share data)
|  | As of December 31, |
|  | 2018 |  |  | 2019 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | US$ |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 1,086,521 |  |  |  | 1,125,048 |  |  |  | 161,603 |
Short-term investments |  |  | 441,513 |  |  |  | — |  |  | — |
Prepaid expenses and other current assets |  |  | 11,950 |  |  |  | 1,244 |  |  |  | 177 |
Amounts due from subsidiaries |  |  | 695,194 |  |  |  | 1,093,781 |  |  |  | 157,112 |
Total current assets |  |  | 2,235,178 |  |  |  | 2,220,073 |  |  |  | 318,892 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  | — |  |  |  | 26,849 |  |  |  | 3,857 |
Total non-current assets |  |  |  |  |  |  | 26,849 |  |  |  | 3,857 |
TOTAL ASSETS |  |  | 2,235,178 |  |  |  | 2,246,922 |  |  |  | 322,749 |
LIABILITIES AND SHAREHOLDERS’ DEFICIT |  |  |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Accrued expenses and other current liabilities |  |  | 6,268 |  |  |  | 6,942 |  |  |  | 997 |
Total current liabilities |  |  | 6,268 |  |  |  | 6,942 |  |  |  | 997 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Investment in subsidiaries |  |  | 2,556,801 |  |  |  | 2,970,297 |  |  |  | 426,656 |
Other non-current liabilities |  |  | 11,228 |  |  |  | 7,834 |  |  |  | 1,125 |
Total non-current liabilities |  |  | 2,568,029 |  |  |  | 2,978,131 |  |  |  | 427,781 |
TOTAL LIABILITIES |  |  | 2,574,297 |  |  |  | 2,985,073 |  |  |  | 428,778 |
SHAREHOLDERS’ DEFICIT |  |  |  |  |  |  |  |  |  |  |  |
Class A ordinary shares (par value of US$0.00005, 796,062,195 shares authorized; 1,818,383 and 1,830,183 shares issued as of December 31, 2018 and December 31, 2019, respectively; 1,773,301 and 1,728,006 shares outstanding as of December 31, 2018 and 2019, respectively) |  |  | 1 |  |  |  | 1 |  |  | — |
Class B ordinary shares (par value of US$0.00005, 826,389 shares authorized; 826,389 and 826,389 shares issued and outstanding as of December 31, 2018 and 2019, respectively) |  |  | — |  |  |  | — |  |  | — |
Class C ordinary shares (par value of US$0.00005, 203,111,416 shares authorized; 4,265,286 and 4,258,686 shares issued and outstanding as of December 31, 2018 and December 31,2019, respectively) |  |  | 1 |  |  |  | 1 |  |  | — |
Treasury stock |  |  | — |  |  |  | — |  |  | — |
Additional paid-in capital |  |  | 2,391,822 |  |  |  | 2,363,999 |  |  |  | 339,567 |
Accumulated other comprehensive income |  |  | 118,827 |  |  |  | 142,435 |  |  |  | 20,460 |
Accumulated deficit |  |  | (2,849,770 | ) |  |  | (3,244,587 | ) |  |  | (466,056 | )
TOTAL SHAREHOLDERS’ DEFICIT |  |  | (339,119 | ) |  |  | (738,151 | ) |  |  | (106,029 | )
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT |  |  | 2,235,178 |  |  |  | 2,246,922 |  |  |  | 322,749 |
ADDITIONAL INFORMATION—FINANCIAL STATEMENT SCHEDULE I CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY STATEMENTS OF OPERATIONS (Amounts in thousands, except for share and per share data)
|  | Years ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Cost of revenues |  |  | (19,244 | ) |  |  | (475 | ) |  |  | (317 | ) |  |  | (46 | )
Gross profit |  |  | (19,244 | ) |  |  | (475 | ) |  |  | (317 | ) |  |  | (46 | )
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing expenses |  |  | (75,237 | ) |  |  | (820 | ) |  |  | (674 | ) |  |  | (97 | )
General and administrative expenses |  |  | (194,878 | ) |  |  | (15,335 | ) |  |  | (22,850 | ) |  |  | (3,282 | )
Total operating expenses |  |  | (270,115 | ) |  |  | (16,155 | ) |  |  | (23,524 | ) |  |  | (3,379 | )
Loss from operations |  |  | (289,359 | ) |  |  | (16,630 | ) |  |  | (23,841 | ) |  |  | (3,425 | )
Interest income |  |  | 1,592 |  |  |  | 33,525 |  |  |  | 38,331 |  |  |  | 5,505 |
(Loss)/profit before income tax expenses |  |  | (287,767 | ) |  |  | 16,895 |  |  |  | 14,490 |  |  |  | 2,080 |
Income tax expenses |  |  | — |  |  |  | — |  |  | — |  |  | — |
Loss from investment in subsidiaries |  |  | (630,947 | ) |  |  | (943,781 | ) |  |  | (409,307 | ) |  |  | (58,793 | )
Net loss |  |  | (918,714 | ) |  |  | (926,886 | ) |  |  | (394,817 | ) |  |  | (56,713 | )
ADDITIONAL INFORMATION—FINANCIAL STATEMENT SCHEDULE I CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY STATEMENTS OF COMPREHENSIVE LOSS (Amounts in thousands, except for share and per share data)
|  | Years ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Net loss |  |  | (918,714 | ) |  |  | (926,886 | ) |  |  | (394,817 | ) |  |  | (56,713 | )
Other comprehensive (loss)/income, net of tax effect of nil: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in cumulative foreign currency translation adjustments |  |  | (8,759 | ) |  |  | 127,586 |  |  |  | 23,608 |  |  |  | 3,391 |
Total comprehensive loss |  |  | (927,473 | ) |  |  | (799,300 | ) |  |  | (371,209 | ) |  |  | (53,322 | )
. ADDITIONAL INFORMATION—FINANCIAL STATEMENT SCHEDULE I CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY STATEMENTS OF CASH FLOWS (Amounts in thousands, except for share and per share data)
|  | Years ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | (918,714 | ) |  |  | (926,886 | ) |  |  | (394,817 | ) |  |  | (56,713 | )
Adjustments to reconcile net loss to net cash generated from operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share-based compensation |  |  | 288,763 |  |  |  | 3,851 |  |  |  | 2,970 |  |  |  | 427 |
Loss from investment in subsidiaries |  |  | 813,313 |  |  |  | 1,032,235 |  |  |  | 413,496 |  |  |  | 59,395 |
Amounts due to subsidiaries |  |  | (751,735 | ) |  |  | (185,537 | ) |  |  | (398,587 | ) |  |  | (57,253 | )
Prepaid expenses and other current assets |  |  | — |  |  |  | (19,276 | ) |  |  | 18,032 |  |  |  | 2,594 |
Other non-current liabilities |  |  | — |  |  |  | 11,228 |  |  |  | (3,394 | ) |  |  | (488 | )
Accrued expenses and other current liabilities |  |  | 75 |  |  |  | 4,231 |  |  |  | 1,531 |  |  |  | 220 |
Net cash used in operating activities |  |  | (568,298 | ) |  |  | (80,154 | ) |  |  | (360,769 | ) |  |  | (51,818 | )
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of short-term investments |  |  | — |  |  |  | (814,539 | ) |  | — |  |  | — |
Proceeds from maturity of short-term investments |  |  | — |  |  |  | 396,852 |  |  |  | 436,228 |  |  |  | 62,660 |
Loan to employees |  |  | — |  |  |  | — |  |  |  | (26,849 | ) |  |  | (3,857 | )
Net cash (used in)/ generated from investing activities |  |  | — |  |  |  | (417,687 | ) |  |  | 409,379 |  |  |  | 58,803 |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amounts due from related parties |  |  | — |  |  |  | 245,654 |  |  |  | — |  |  |  | — |
Payment for share repurchase |  |  | — |  |  |  | (33,971 | ) |  |  | (31,650 | ) |  |  | (4,546 | )
Proceeds from initial public offering, Net of issuance cost of 80,128 |  |  | — |  |  |  | 1,109,517 |  |  | — |  |  | — |
Capital contribution from series B and B+ convertible redeemable preferred shareholders |  |  | 732,709 |  |  |  | — |  |  | — |  |  | — |
Net cash generated from/ (used in) financing activities |  |  | 732,709 |  |  |  | 1,321,200 |  |  |  | (31,650 | ) |  |  | (4,546 | )
Effect of exchange rate charges |  |  | (8,759 | ) |  |  | 107,510 |  |  |  | 21,567 |  |  |  | 3,095 |
Net increase in cash and cash equivalents |  |  | 155,652 |  |  |  | 930,869 |  |  |  | 38,527 |  |  |  | 5,534 |
Cash and cash equivalents at beginning of the year |  |  | — |  |  |  | 155,652 |  |  |  | 1,086,521 |  |  |  | 156,069 |
Cash and cash equivalents at end of the year |  |  | 155,652 |  |  |  | 1,086,521 |  |  |  | 1,125,048 |  |  |  | 161,603 |
ADDITIONAL INFORMATION—FINANCIAL STATEMENT SCHEDULE I CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY NOTES TO FINANCIAL STATEMENTS (Amounts in thousands, except for share and per share data)
1. | Schedule I has been provided pursuant the requirements of Rule 12-04(a) and 5-04(c) of Regulation S-X, which require condensed financial information as to the financial position, changes in financial position and results of operations of a parent company as of the same dates and for the same periods for which audited consolidated financial statements have been presented when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year.
2. | The condensed financial information of Sunlands Technology Group has been prepared using the same accounting policies as set out in the accompanying consolidated financial statements except that the equity method has been used to account for investments in its subsidiaries.
3. | Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. The footnote disclosures contain supplemental information relating to the operations of the Group and, as such, these statements should be read in conjunction with the notes to the Consolidated Financial Statements of the Group. No dividend was paid by the Group's subsidiaries to their parent company in 2017, 2018 and 2019.

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=108774443&loc=d3e5283-111683 + Details
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